- The SAFE instrument provides a VAT exemption with the right to deduct input tax for defense-related supplies funded by SAFE.
- To apply the exemption, suppliers must have a completed and stamped exemption certificate, which can be delayed due to administrative procedures.
- Previously, missing the certificate by the VAT declaration deadline meant applying the standard 23% VAT rate with no later correction possible.
- New tax guidance from March 9, 2026, allows suppliers to correct VAT after receiving the certificate by issuing a corrective invoice, offering a more favorable mechanism than for NATO-related supplies.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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